Your tax return is a sacred document

By Joshua Hammerman | 16 hours ago

(RNS) — April 17 is Tax Day in the U.S. We get a two-day reprieve this year because April 15 — the traditional day — was on a Sunday and April 16 is Emancipation Day in Washington, D.C., a legal holiday commemorating the 1862 signing of the Emancipation Act by President Abraham Lincoln. It’s also Patriots’ Day in Massachusetts and Maine.

So we have an extra couple of days to reflect on what Ben Franklin considered the only certainty of our world (along with death). Taxes have never been popular, and recently they’ve been castigated and chopped with particular glee by Congress and the White House. My purpose here is not to debate that tax cut, nor to discuss the merits and demerits of supply-side economics, but rather to focus on the bright side of paying taxes.

For not only does Jewish tradition acknowledge the importance of taxes, we have an entire Shabbat devoted to them. We call it Shabbat Shekalim, one of four special pre-Passover Sabbaths reminding us to prepare our homes, hearts and municipal institutions for the upcoming holiday. Millennia ago, one way that was accomplished was through the annual gift presented to the national treasury to support the Temple sacrifices.

The fact that Shabbat Shekalim always comes in late winter, around the time when I need to be reminded to get my own taxes in order, is one way that I have tried to imbue the secular calendar with the rhythms of Jewish sacred time. It also reminds me that the giving of taxes is in itself a sacred activity. Corny as it seems, I improvise a blessing when I put my completed tax forms in the mail, realizing that this money is going to help people who are in need, which helps my nation to maintain a position of moral leadership — plus, a good chunk of this money also helps to preserve Israel’s security.

If you’re looking for a blessing to recite, take a peek at the Birchot HaShachar, the morning blessings recited in the daily liturgy. Almost all of them work well for a tax blessing. (The Open Siddur Project offers a creative interpretation.) Our taxes provide food for the hungry, health care for the sick, housing for the homeless and shelter for the refugee, security for Israel, clothing for the needy, protection of the environment (“who spreads out the land upon the water”), a just penal system and freedom from fear of crime (“who releases the bound”), and an education system that teaches us to treat our neighbors with dignity and respect (“who created us in God’s image”).

I understand that people should be able to take advantage of incentives to reduce the tax burden.

That’s why God invented accountants. But tax evasion, whether by an individual or corporation, should be looked on with deep scorn. We pooh-pooh it by referring to it in benign terms, such as “white-collar crime,” rather than what it is, a direct violation of “Thou shalt not steal.”

In the Talmud, Samuel states “The law of the land is the law.” To which the ancient scholar Rava replies, “Observe that this must be true. For (the government) fells trees and builds bridges, and we cross them.”

Back then, it seems, they were able to pass an infrastructure bill.

The key here is that it is prohibited to cheat tax collectors unless the taxes are illegal — and the Talmud discusses those exceptional cases when they are illegal.

There is plenty of room for disagreement as to where our tax dollars should go. Some bemoan the ballooning deficit, while others feel the defense budget is bloated. For those who don’t have the time to read the recently passed 2,232-page omnibus spending bill, it’s important to know at least in general terms what’s in there. It’s also comforting to many that the bill emerged from genuine bipartisan compromise.

I’m not thrilled about everything my hard-earned dollars will be supporting, but I am a proud taxpayer nonetheless. That’s why it is so important that our moral leaders — who include our political and religious officials — set the example in rendering to Caesar the things that are Caesar’s. For politicians that means releasing their tax returns — and it goes without saying that it also means actually paying their fair share of income taxes — while working toward a more just system of taxation. For religious leaders it means encouraging their flock to pay up, and to set an example of paying taxes with gratitude rather than reluctance. That could even mean reciting a blessing when dropping that fateful envelope in the mail.

This year of all years, we need to look at our tax return as a sacred document. In doing so, maybe we can reimagine what the promise of America can mean for its own people — and the world. 

(Rabbi Joshua Hammerman is the spiritual leader of Temple Beth El in Stamford, Conn., and author of “thelordismyshepherd.com: Seeking God in Cyberspace.” The views expressed in this commentary do not necessarily reflect those of Religion News Service.) 

What is Shabbat Shekalim?

See also the prior posting: Why Name a Shabbat After Israeli Currency?

This week we begin the series of special Shabbats that will lead us along the path guiding our preparations for Passover. There are four special portions (parshiot) that are read. Some excellent background is found at the O-U website, beginning with this week’s special portion: Shekalim: See the following discussion from the OU website:

Shabbat Shekalim


Resh Lakish said "On the first of Adar, an announcement is made concerning the Shekalim." (Bab. Tal. Tractate Megillah)


The first of the Four Special Shabbatot is Shabbat Parshat Shekalim. It occurs either on the last Shabbat of the month of Shevat, or on the Shabbat which in that year coincides with Rosh Chodesh Adar, or on a Shabbat early in Adar. A special reading, taken from Parshat Ki Tisa (Shemot 30:11-16) is appended to the regular Torah reading.


The reading describes a census of the Jewish People that was taken while the Jews were in the Wilderness, after their Exodus from Egypt. The Torah, here and in other places, teaches that it is forbidden to count Jews in the ordinary manner; rather, the People should be called upon to contribute items, which would then be counted.


In the case of this census, the item that was contributed, by rich and poor alike, was a half shekel, the "shekel" being the coin in use at the time, roughly equivalent to our dollar. The collected shekels, or "shekalim, in Hebrew, were then used for the construction and upkeep of the Mishkan, the portable Temple, which was used until the Temple found its permanent residence (despite its destruction twice, the place retains its holiness) in Jerusalem.


The equal participation of all the People symbolizes that all Jews must share in achieving national goals, by giving up his selfish, personal interests for the sake of the nation. One who does so gains infinite benefit, because the mission of Israel is dependent upon the unity of the whole. (Rabbi Samson Raphael Hirsch, cited in the ArtScroll Stone Edition of the Chumash)

The verses also speak in terms of atonement that is achieved by participation in this half-shekel assessment… A solitary human being can seldom survive Divine scrutiny; what person is free of sin and shortcomings? But when a nation becomes one, it ascends to a higher plane, because all its individuals merge their virtues with one another. This is also the reason that it is better to pray with a "minyan," a quorum, to establish a community, whose virtues can merge, instead of praying individually.


Parshat Shekalim recalls the time of Purim, which was also a time of Divine scrutiny and judgment for the Jewish People. The name of the Day of Atonement, Yom HaKippurim, the "Day which is like Purim," is also suggestive of this relationship, although Purim also contains the word "Pur," lottery, to suggest how G-d uses what seems to be "chance" in His administration of the world.


At the time of Purim, an edict had been issued by an earthly "court;" namely, the "court" of Haman and Achashverosh (often acting unknowingly as an emissary of the Heavenly Court), calling for the harsh punishment, if not the total destruction, G-d Forbid, of the Jewish People. The Fast of Taanit Esther, combined with the Repentance of the Jewish People, drew the nation into a unity, which was once again able to receive upon itself the "yoke of the Kingdom of Heaven," and renew their acceptance of the Torah, "the Jews accepted again what they had begun to do," (Megillat Esther 9:23), and thus merit their redemption.

Why Name a Shabbat After Israeli Currency?

What is Shabbat Shekalim?

Why name a Shabbat, of all days, after Israeli currency?

As Rabbi Yitz Greenberg writes in, "The Jewish Way," "More than any other holiday, Shabbat reflects the changing moods and concerns of Clal Yisrael (the collectivity of Israel).... In the weeks before Passover, four special Shabbat days prepare the community agenda: Shabbat Shekalim, the occasion to to give the annual gift to the national treasury for Temple sacrifices; Shababt Zachor (Remember), a reminder of the Amalekite genocidal assault on Israel and the ongoing dangers of anti-Semitism; Shabbat Parah (Red Heifer), the declaration of the need to purify in preparation for the Paschal lamb sacrifice and the central national feast; and Shabbat Hachodesh (the Month), an announcement of the arrival of the month of Passover, the new year of liberation."

Just a couple of months ago some of these rare ancient half shekel coins were uncovered in a Jerusalem dig (see photo above). (Incidentally, another major archeological find from the era of the Maccabees was discovered at the Bet Guvrin dig of Archaeological Seminars, a where the archaeologists are primarily tourists. We've taken groups there several times, and just this week our Bi-Cultural 8th graders were there too! The discovery was announced this week.)

The fact that Shabbat Shekalim always comes at the time when I need to be reminded to get my own taxes in order is one way that I have tried to imbue even the secular calendar with the rhythms of Jewish sacred time. It also reminds me that the giving of taxes is in itself a sacred activity. Corny as it seems, I actually improvise a bracha when I put my completed tax forms in the mail, realizing that this money is going to help people who are in need, and help this nation maintain its position moral leadership, not to mention the fact that some of this money also helps to preserve Israel's security.

This year of all years, when billions (and now trillions) are being invested to save our economy and rescue those in greatest need (as well as a few with greatest greed), we need to look at our tax return as a sacred document.

If you're looking for a blessing to recite, take a peek at the "Birchot Ha-Shachar" the Morning Blessings; almost all of them work. Speaking of the mitzvah of paying taxes, we've been treated to a parade of cabinet nominees who have fallen short in that department.

This week's portion, Mishpatim, often referred to as the "Book of the Covenant," is a treasure trove of laws, many bearing a resemblance to the famous Code of Hamurabi as well as other ancient Near Eastern law codes. In it, the festival cycle is introduced, as well as the Sabbatatical cycle for the land. What better week, then, to reflect on the cycles of our own days, months and years, and how we might come to elevate our lives by reclaiming these sacred moments, including the moment we put our tax returns in the mail. This is truly a week for us to reflect on the words of Abraham Joshua Heschel, that "the way to nobility of the soul is the art of sanctifying time."